自2007年1月1日起新会计准则在我国上市公司全面执行以来，公允价值计量在我国企业中的应用也不过七年的时间，与国外研究相比对于公允价值计量的研究我国学者多以规范研究为主，探讨公允价值计量是否能够取代历史成本计量成为未来会计计量的主要方式；实证研究方面，主要检验公允价值计量是否具有价值相关性，模型大多选择价格模型，研究公允价值计量与股价之间的关系。而在我国由于股价往往受众多非市场因素的影响并不能真实且可靠的反映上市公司的企业价值，因此，本文采用已被大多数学者证明更为适合我国资本市场环境的经修正后的托宾Q值来衡量企业价值，以我国银行业上市公司为研究对象，采用多元回归模型对公允价值计量与企业价值之间的相关性进行实证研究，以检验两者之间是否具有显著的相关性，并进一步验证企业的资产规模是否会对这种相关性产生影响，从而为投资者进行投资决策时提供一定的参考。 本文首先回顾了公允价值以及公允价值计量对企业价值影响的研究的诸多国内外研究文献，然后分析探讨了研究中所涉的相关概念和理论，继而以我国16家上市商业银行2008年至2013年的相关财务数据为样本，以修正后的托宾Q值衡量企业价值，运用多元线性回归模型对公允价值计量与企业价值之间的相关性进行实证研究。最后本文对实证研究的结论进行了总结：每股可供出售金融资产公允价值变动净额与企业价值具有显著的正相关性，且这种相关性会随着企业资产规模的增大愈加显著；每股公允价值变动损益与企业价值之间存在正相关性，但不显著，并且企业的资产规模对这种相关性亦不产生实质性影响。

The new accounting standards in our country the full implementation of the listed companies since 1 January 2007 ,the application of fair value in our country enterprise is only seven years old, so the study of the fair value in China at present mainly based on normative research. About fair value measurement model and empirical and whether the enterprise value, the research of the relativity of model mostly choose the price model, this paper mainly discusses the relationship between fair value and the share price. And because our country stock price often cannot really reflect the enterprise's accounting information, this is decided by the particularity of China's economic system. Therefore, this article uses the domestic and international numerous scholars have shown to more suitable for measuring index of enterprise value of tobin Q value as the dependent variable, the sample selection of listed commercial Banks in our country, through empirical analysis method of fair value and enterprise value correlation test, study the profit and loss caused by changes in the fair value measurement and the change of the rights and interests and whether the enterprise value has relevance, and whether the correlation is affected by firm size. This paper on the fair value and enterprise value it reviews the relevant research literature at home and abroad, and then this paper involved in the study of relevant concepts and theories are reviewed, and then to 16 listed commercial Banks in China from 2008 to 2013 of the related data as sample, using multivariate linear regression model, and carries on the empirical analysis to test listed commercial Banks in China to fair value if there is a correlation between accounting information and the enterprise value. Finally in this paper, the empirical research conclusions are summarized: available for sale financial assets per share net change and enterprise value has significant positive correlation, and the correlation will be more and more significant with the increase of enterprise scale; Changes in fair value per share the profit and loss was positively correlation with enterprise value, but no significant correlation, and whether a significant correlation between the size of the enterprise to do not have a material impact.